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1- The income statement for the year 2011 of Poole Co. contains the following in

ID: 2346900 • Letter: 1

Question

1- The income statement for the year 2011 of Poole Co. contains the following information:
Revenues $70,000
Expenses:
Wages Expense $45,000
Rent Expense 12,000
Advertising Expense 6,000
Supplies Expense 6,000
Utilities Expense 2,500
Insurance Expense 2,000
Total expenses 73,500
Net income (loss) $(3,500)

The entry to close Income Summary to Retained Earnings includes
Answer

A. a debit to Revenue for $70,000.

B. credits to Expenses totalling $73,500.

C. a credit to Income Summary for $3,500.

D. a credit to Retained Earnings for $3,500.



2- The following describes the process of identifying the economic events of an organization
Answer

A. Keeping a chronological diary of particular events in an orderly and systematic manner.

B. Selecting the economic activities relevant to a particular organization.

C. Preparing accounting reports, including financial statements.

D. Quantifying events in dollars and cents.

Explanation / Answer

1.B. credits to Expenses totalling $73,500 2.A. Keeping a chronological diary of particular events in an orderly and systematic manner.